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No Retroactive Online Taxation Act of 2018
Legislative Progress
Introduced
November 28, 2018
Latest Action
November 28, 2018
Primary Sponsor
F. James Sensenbrenner, Jr.Republican(WI)
Momentum (last 30 days)
0
score
0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
0pct
0d open
vs 7,393 other HR bills in the 115th — cohort avg 50d
No Retroactive Online Taxation Act of 2018 This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
These links require the bill number to appear in the filing's source-reported specific issue text. Client expenses and lobbying-firm income are separate disclosure fields.
Filing registrants (5)
2018 · fourth_quarter · Taxation/Internal Revenue Code
Referred to the House Committee on the Judiciary.
Introduced in House
Congress.gov source codes: 1000, Intro-H
Bills with similar content found using semantic analysis.
Sources: Congress.gov
Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 7184 - No Retroactive Online Taxation Act of 2018; H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 2193 - The Remote Transaction Parity Act; S. 976 - The Marketplace Fairness Act; H.R. 2887 - No Regulation Without Representation; H.R. 3220 - Preserving Taxpayers Rights Act; Tax Cuts and Jobs Act (P.L. 115-97); IRS Notices 2018-07, 2018-13, 2018-26 and IRS Revenue Procedure 2018-17: Repatriation Tax Calculation; IRS Notice 2018-23 - Transitional Guidance on Deductibility of Settlement Payments; H.R. 5444 - The Taxpayer First Act; S. 3246 - Taxpayer First Act of 2018; S. 3278 - Protecting Taxpayers Act; Proposed Sec. 965 Transition Tax Regulations (REG - 104220 - 18); Proposed Sec. 168(K) Expensing Regulations (REG - 104397 - 18); H.R. 6760 - Protecting Family and Small Business Tax Cuts Act of 2018; Proposed Global Intangible Low-Taxed Income Regulations (REG - 104390 - 18); Proposed Removal of Section 385 Documentation Regulations (REG - 130244 - 17); H.R. 6824 - Online Sales Simplicity and Small Business Relief Act of 2018; House Amendment to the Senate Amendment to H.R. 88 - Retirement, Savings, and Other Tax Relief Act of 2018; Proposed Foreign Tax Credit Regulations (REG - 10560048); Proposed Base Erosion and Anti-Abuse Tax (BEAT) Regulation (REG - 104259 - 18).
Client expense: $720,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Marketplace fairness and other issues relating to taxation of remote commerce and nexus issues; H.R. 7184 - No Retroactive Online Taxation Act of 2018; H.R. 1393 - Mobile Workforce State Income Tax Simplification Act of 2017; H.R. 2193 - The Remote Transaction Parity Act; S. 976 - The Marketplace Fairness Act; H.R. 2887 - No Regulation Without Representation; H.R. 3220 - Preserving Taxpayers Rights Act; Tax Cuts and Jobs Act (P.L. 115-97); IRS Notices 2018-07, 2018-13, 2018-26 and IRS Revenue Procedure 2018-17: Repatriation Tax Calculation; IRS Notice 2018-23 - Transitional Guidance on Deductibility of Settlement Payments; H.R. 5444 - The Taxpayer First Act; S. 3246 - Taxpayer First Act of 2018; S. 3278 - Protecting Taxpayers Act; Proposed Sec. 965 Transition Tax Regulations (REG - 104220 - 18); Proposed Sec. 168(K) Expensing Regulations (REG - 104397 - 18); H.R. 6760 - Protecting Family and Small Business Tax Cuts Act of 2018; Proposed Global Intangible Low-Taxed Income Regulations (REG - 104390 - 18); Proposed Removal of Section 385 Documentation Regulations (REG - 130244 - 17); H.R. 6824 - Online Sales Simplicity and Small Business Relief Act of 2018; House Amendment to the Senate Amendment to H.R. 88 - Retirement, Savings, and Other Tax Relief Act of 2018; Proposed Foreign Tax Credit Regulations (REG - 10560048); Proposed Base Erosion and Anti-Abuse Tax (BEAT) Regulation (REG - 104259 - 18).
Client expense: $710,000 · Firm income: Not reported
Government targets: Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Communications Commission (FCC), Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Justice, Dept of (DOJ), Labor, Dept of (DOL), Natl Institute of Standards & Technology (NIST), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of the Comptroller of the Currency (OCC), SENATE, Securities & Exchange Commission (SEC), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, U.S. Immigration & Customs Enforcement (ICE), U.S. International Trade Commission (ITC), U.S. Trade Representative (USTR), White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Implementation of tax reform, including carried interest (Sec. 1061); pass-through deduction (Sec. 199A); cost recovery of qualified improvement property (Sec. 168); contributions to capital (Sec. 188); like kind exchanges (Sec. 1031); Opportunity Zones (Sec. 1400z) and partnership issues. H.R. 7184 No Retroactive Taxation Act (all) FIRPTA: Modifications of the Foreign Investment in Real Property Tax Act Energy Efficient Commercial Building Deduction (IRC Section 179D) New Markets Tax Credit (Sec. 45D) H.R.88, specifically Section 401 of the House Amendment to the Senate amendment containing tax technical corrections H.R. 6824 Online Sales Simplicity and Small Business Relief Act of 2018
Client expense: $290,000 · Firm income: Not reported
Government targets: Environmental Protection Agency (EPA), HOUSE OF REPRESENTATIVES, Internal Revenue Service (IRS), SENATE, Treasury, Dept of
2018 · fourth_quarter · Taxation/Internal Revenue Code
General issues related to implementation of the Streamlined Sales Tax Project (SSTP) and proposals granting authority to states to mandate the collection of state and local sales taxes by remote retailers absent physical nexus in the state. S.976: Marketplace Fairness Act. H.R.2193: Remote Transactions Parity Act. H.R.2887: No Regulation Without Representation Act of 2017. H.R.6824: Online Sales Simplicity and Small Business Relief Act of 2018. H.R.7184: No Retroactive Online Taxation Act of 2018. Taxation of digital goods.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES
2018 · fourth_quarter · Taxation/Internal Revenue Code
Efairness legislation (support HR2193, oppose HR2887, support S976), tax reform, oppose imposition of Value Added Tax, National Retail Sales Tax; Technical corrections to Tax Cuts and HR 7184, Jobs Act - QIP (support HR 88, The Retirement Saving and other Tax Relief Act of 2018) (Oppose S.3725).
Client expense: $2,540,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Treatment of sales tax collection for online purchases, including S.976, The Marketplace Fairness Act of 2017, S.3725, The Online Sales Simplicity and Small Business Relief Act, H. R. 2193, The Remote Transactions Parity Act of 2017, H. R. 6824, The Online Sales Simplicity and Small Business Relief Act of 2018, and H. R. 7184, The No Retroactive Online Taxation Act of 2018.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE